Sec. 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
(a) [Reserved].
(b) Consent, etc. requirements
(1) General rule. [Reserved]
(2) Consent. [Reserved]
(c) [Reserved].
(d) For rules regarding the present value of a participant's accrued benefit and related matters, see section 1.417(e)-1(d).
[T.D. 8591, 60 FR 17216-17221, Apr. 5, 1995, as amended by T.D. 8620 60 FR 49218-49222, Sept. 22, 1995; T.D. 8768, 63 FR 16895-16902, Apr. 7, 1998; T.D. 8796, 63 FR 70009-70012, Dec. 18, 1998.]
